About the Quebec Income Tax Calculator
This Quebec income tax calculator estimates what a Quebec resident pays for the 2026 tax year: provincial income tax to Revenu Québec, federal income tax to the CRA after the 16.5% Quebec abatement, and payroll contributions to the Québec Pension Plan (QPP), Employment Insurance (EI) and the Québec Parental Insurance Plan (QPIP). Enter your employment income, any other taxable income and your RRSP deduction to see each amount, your take-home pay and your combined marginal rate.
Quebec rates for 2026 are 14%, 19%, 24% and 25.75% with thresholds indexed to $54,345, $108,680 and $132,245, and a basic personal amount of $18,952. Federally the lowest rate is a full 14% on the first $58,523, with a basic personal amount of up to $16,452. Because Quebec runs its own parental insurance plan, the EI rate in Quebec is 1.30% instead of 1.63%, and QPP contributions are 6.3% (versus 5.95% CPP elsewhere) plus the 4% second additional contribution between $74,600 and $85,000.
The calculator includes the federal basic personal amount, Canada employment amount and credits for base QPP, EI and QPIP, the deduction for enhanced QPP contributions, and Quebec’s deduction for workers (6% of employment income, up to $1,450). It does not include other credits such as the Quebec solidarity tax credit, work premium, tuition, medical, donation, age or pension credits, so use it as an estimate for employment income.
With the default inputs, the total income tax (federal + quebec) is $17,052.68. Change any value above to recalculate instantly.
How to use the quebec income tax calculator
- 1Enter your 2026 employment income from all Quebec employers.
- 2Add any other taxable income such as interest or rental profit.
- 3Enter RRSP or FHSA contributions you will deduct.
- 4Review federal and Quebec tax, payroll deductions and take-home pay.
- 5Use the marginal rate to judge the value of extra RRSP contributions.
Formula and method
Payroll contributions come first: QPP is 6.3% of earnings between $3,500 and $74,600 plus 4% between $74,600 and $85,000; EI is 1.30% of insurable earnings up to $68,900; QPIP is 0.43% up to $103,000. The enhanced part of QPP (the 1% first additional contribution and the second additional contribution) is deducted from income at both levels; the 5.3% base part earns a federal credit.
Federal taxable income (income − RRSP − enhanced QPP) is taxed at 14%, 20.5%, 26%, 29% and 33%, then reduced by 14% of the basic personal amount ($16,452, tapering to $14,829 between $181,440 and $258,482), the $1,501 Canada employment amount and base QPP, EI and QPIP. Quebec residents then subtract the 16.5% abatement. Quebec taxable income also subtracts the deduction for workers and is taxed at 14%, 19%, 24% and 25.75%, less 14% of the $18,952 basic personal amount. The marginal rate is measured by adding $100 of other income.
- TI_f, TI_q
- Federal and Quebec taxable income
- credits
- Federal BPA + Canada employment amount + base QPP + EI + QPIP
Worked examples
$80,000 salary in Quebec
QPP is $4,479.30 + $216 (second additional) = $4,695.30, EI is capped at $895.70 and QPIP is $344. Quebec taxable income of $77,623 gives $9,377.84 of provincial tax after the basic personal credit. Federal basic tax is $9,191.43, less the 16.5% abatement = $7,674.84. Take-home pay is $57,012.32.
$50,000 salary
With $49,535 of federal and $48,085 of Quebec taxable income, both fall in the 14% first bracket. Quebec tax is $4,078.62 and federal tax after the abatement is $3,302.72, for $7,381.34 of income tax and $38,824.16 of take-home pay after QPP, EI and QPIP.
$150,000 salary with a $10,000 RRSP deduction
Federal taxable income is $138,873 and Quebec taxable income $137,423, putting the next dollar in the 26% federal and 25.75% Quebec brackets (about 47.5% combined after the abatement). Total income tax is $41,169.60.
Frequently asked questions
What are the Quebec tax brackets for 2026?+
Quebec taxes taxable income at 14% up to $54,345, 19% up to $108,680, 24% up to $132,245 and 25.75% above that. The thresholds were indexed by 2.05% for 2026 while the rates stayed the same.
What is the Quebec abatement?+
Quebec residents get a refundable abatement equal to 16.5% of their basic federal tax. It reflects Quebec running its own versions of programs funded federally elsewhere, so federal tax in Quebec is lower but provincial tax is higher.
Why is EI lower in Quebec?+
Quebec runs the Québec Parental Insurance Plan for maternity and parental benefits, so the federal EI premium rate is reduced to 1.30% in 2026 (1.63% elsewhere). Quebec workers pay a separate QPIP premium of 0.43% up to $103,000.
Do Quebec residents file two tax returns?+
Yes. Quebec residents file a federal T1 return with the Canada Revenue Agency and a separate TP-1 provincial return with Revenu Québec. Both are due on April 30 for most people.
What is the Quebec basic personal amount for 2026?+
The Quebec basic personal amount for 2026 is $18,952, worth a 14% credit of $2,653.28. Federally the basic personal amount is $16,452 for most people, reduced for net income above $181,440.
What is the deduction for workers?+
Quebec lets employees deduct 6% of their employment income, up to $1,450 for 2026, when calculating Quebec taxable income. It does not apply to federal tax.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.
Sources
- Revenu Québec — TP-1015.F-V (2026-01), Formulas for calculating source deductions and contributions
- Canada Revenue Agency — Tax rates and income brackets for individuals (2026)
- Canada Revenue Agency — Indexation adjustment for personal income tax and benefit amounts (2026 BPA, Canada employment amount)
- Canada Revenue Agency — EI premium rates and maximums (2026)
- Canada Revenue Agency — T4127 Payroll Deductions Formulas (January 2026)